2017 (9) TMI 216

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....r the Respondent : Shri S. N. Gohil, Authorised Representative ORDER Per : Dr. D. M. Misra These four appeals are filed against common order-in-appeal No.RJT-EXCUS-000-APP-670-673-13-14 dated 23.01.2014 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax-Rajkot. 2. Briefly stated the facts of the case are that the appellants M/s Makson Ceramics Pvt. Ltd are enga....

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....d also 4,93,093/- with interest and proposal for penalty. On adjudication, both the said notices were decided by the adjudicating authority directing confiscation of seized goods with an option to redeem the same on payment of fine of Rs. 75,000/- and personal penalty of Rs. 25,000/- on Shri Daudayal Gupta, Partner of M/s. D. R. Tiles, Agra; he has also confirmed the demand of duty of Rs. 25,38,29....

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....ior to 01.3.2008 and seized in the trader's premises. Hence, confiscation of the goods is bad in law and accordingly personal penalty on Shri Daudayal Gupta cannot be sustained. He further submits that as far as removal of goods without payment of duty involving Rs. 4,93,093/-, the appellant are not disputing the same, but the Appellant are entitled to discharge 25% of the penalty as the deman....

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....d penalty imposed on the manufacturer and other individual for the period prior to 01.03.2008 is set-aside. (2) Demand of redemption/fine and duty in respect of seizure part/clandestine removal is uphold alongwith interest and penalty. (3) Demand of duty post 01.03.2008, the matter is remanded back to the lower adjudicating authority for reconsideration of determining the RSP pos....